As homes become smaller and more efficiently furnished, the need for a dual purpose seating system becomes more important. For example, there is now a substantial demand for sofas having a reclining chair built into them. There is also a substantial demand for sofas having more than one reclining seat. Heretofor reclining seats have only been provided in sectional sofas at the extreme ends of the end sections, and they have been controlled by handles mounted on the end arms at the ends of the sofa. This arrangement is not usually comfortable when the occupants are watching television because one or both occupants must turn their heads to watch the same set. Furthermore, the separation of the two reclining seats at opposite ends of a sectional sofa is not comfortable or conducive to intimate conversation.